A more thorough explanation:

A bill of entry is a document that an importer submits to customs officials to obtain permission to unload a ship's goods. It is a written description of the goods being imported.

For example, if a company in the United States wants to import a shipment of electronics from China, they would need to submit a bill of entry to customs officials. The bill of entry would include information about the type and quantity of electronics being imported, as well as their value and country of origin.

The purpose of the bill of entry is to provide customs officials with the information they need to assess any duties or taxes that may be owed on the imported goods. It also helps to ensure that the goods being imported comply with any regulations or restrictions that may be in place.